057-8 Wyo. Code R. § 8-4

Current through April 27, 2019
Section 8-4 - Assuring Uniform Accounting Practices

(a) The community colleges shall adhere to the NACUBO standards and to the AICPA standards in accounting to insure uniform accounting of financial data.

(b) The fiscal operations of the community colleges shall comply with the Uniform Municipal Fiscal Procedures Act W.S. 16-4-101 through 16-4-125.

(c) Where conflicts exist between the Uniform Municipal Fiscal Procedures Act and NACUBO practices, the Uniform Municipal Fiscal Procedures Act shall take precedence.

(d) The process by which the community colleges' annual budgets are established shall conform to the provisions of the Uniform Municipal Fiscal Procedures Act.

057-8 Wyo. Code R. § 8-4

Amended, Eff. 11/21/2017.